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The purpose of this study is to examine the factors that influence the consumer intention to adopt Islamic banking.

The study extends the theory of reasoned action (TRA) by incorporating additional variables such as government support, perceived risk, perceived image, religiosity and culture. A research instrument adapted from previous studies is administered online on a sample of 310 respondents. The data collected are subjected to exploratory factor analysis followed by structural equation modeling using SPSS and analysis of a moment structures (22.0 Version).

The results of the study reveal that consumer intention to use Islamic banking is collectively determined by attitude, religiosity, culture, government support and perceived risk. It reflects that attitude and religiosity are the major predictors of a consumer’s intention followed by government support. Furthermore, results indicate that a consumer’s attitude toward Islamic banking is determined by social influence, government support, religiosity and perceived risk. Also, it is found that culture and perceived image have no significant effect on a consumer’s attitude toward adoption of Islamic banking. Further, the results indicate that attitude mediates the effect of religiosity, perceived risk, government support and culture on a consumer’s intention to use Islamic banking.

The success of Islamic banking ultimately depends on consumer readiness and adoption of it. This study provides significant insights into various aspects of consumer attitude and intention toward Islamic banking adoption. The results provide vital inputs to policymakers and practitioners in offering and promoting Islamic banking. Also, the knowledge and understanding of key consumer specific factors can be used by banks in framing strategies for positioning and targeting Islamic banking products. The study is subjected to certain limitations such as – the study accounts only for limited factors and does not provide for factors such as pricing, behavioral control and Islamicity of the product. Second, this study is limited to the geographic area of Kashmir. Third, the study design is cross-sectional is nature.

Essentially, this study is a pioneering effort in applying an integrated TRA model to determine consumer intention to use Islamic banking in Kashmir. Furthermore, the current study examines the relationship between additional variables simultaneously within the framework of TRA. The study also explores the effect of religiosity and culture on consumer’s attitude and intention, which has remained largely unexplored in the context of Islamic banking.

This paper aims to examine firm characteristics and ownership structure determinants of corporate social and environmental voluntary disclosure (CSEVD) practices in Saudi Arabia to address the paucity of research in this field for Saudi listed firms.

The paper uses manual content and regression analyses for online annual report data for Saudi non-financial listed firms over the period 2016–2018 using CSEVD items drawing on global reporting initiative-G4 guidelines.

Models show that Saudi firm CSEVD has increased over time compared to previous studies to an average of 68% disclosure due to new corporate governance regulations and IFRS implementation. The models show that firm size, leverage, manufacturing industry type and government ownership are positive determinants of CSEVD, while family ownership is the negative driver of CSEVD. However, firm profitability, audit firm size, firm age and institutional ownership have no impact on the level of CSEVD.

Using legitimacy and stakeholder theories, the paper determines the influence of firm characteristics and ownership structure on CSEVD, identifying implications for firm stakeholders and providing some evidence on the impact of corporate governance regulation and IFRS implementation on such disclosure. The paper provides additional evidence on progress towards Saudi’s Vision 2030.